9911796707
TMI Blog1997 (11) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The dispute relates to classification of reel cores. 2. Arguing for the appellants, Shri Trideep Pais, ld. Advocate submitted that the period of dispute in this case is from 1-3-1988 to 11-4-1988 and show cause notice was issued on 20-9-1988. He submitted that prior to 1-3-1988 reel cores was classified under Heading 48.18/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2%. As regards limitation, he submitted that since the RT 12 returns were filed on 7-4-1988 and 7-5-1988, the demand raised in this case was also well in time. 4. On a careful consideration of the submissions made by both the sides, we agree with the arguments advanced on behalf of the department both on merits and on point of limitation. Since the item in question was classifiable under 482 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the Bill becomes the Act. Section 5 states that where the declared provision becomes an enactment in the amended form, then refunds have to be made of all duties collected, which would not have been collected if the provision had been the declared provision. The converse would also be true and, therefore, in a situation wherein provision of the Bill would fall to turn into an Act, no duties sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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